Cal Poly Corporation. Federal Awards. Reports and Schedules. Year Ended June 30, 2014

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1 Federal Awards Reports and Schedules

2 Federal Awards Table of Contents Page Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 3 4 Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance and on the Schedule of Expenditures of Federal Awards Required by OMB Circular A Schedule of Expenditures of Federal Awards 8 17 Note to Schedule of Expenditures of Federal Awards 18 Schedule of Findings and Questioned Costs Status of Prior Year's Findings and Questioned Costs June 30,

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6 Board of Directors Cal Poly Corporation Page 2 We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Corporation's compliance. Opinion on Each Major Federal Program In our opinion, the Corporation complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, Report on Internal Control Over Compliance Management of the Corporation is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Corporation's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Corporation s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. 6

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8 Schedule of Expenditures of Federal Awards Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures MAJOR PROGRAMS: Research and Development Cluster of Programs US Department of Agriculture: Intergrated Programs $ 62,153 Pass-thru Michigan State Univ RCI1--971CPSU 15,940 Competive, Special and Facilities Research Grant Act Pass-thru Iowa State University A 57,401 Child Nutrition Act Forestry Research CA ,051 Forestry Health Protection DG ,865 Cooperative Forestry Assistance ,783 Cooperative Forestry Assistance ,833 Cooperative Forestry Assistance ,030 Cooperative Forestry Assistance Cooperative Forestry Assistance ,401 Cooperative Forestry Assistance ,072 Cooperative Forestry Assistance ,926 Cooperative Forestry Assistance OPEN ACCT MEMO 8,704 Cooperative Forestry Assistance OPEN ACCT MEMO 15,000 Cooperative Forestry Assistance OPEN ACCT MEMO 1,126 Cooperative Forestry Assistance OPEN ACCT MEMO 8,804 Cooperative Forestry Assistance OPEN ACCT MEMO 3,412 Grants for Agricultural Research, Special Research Grants ,497 Pass-thru CSU Fresno SC (75) Specialty Crop Block Grant-Farm Bill Pass-thru Wine Inst 50% Wine Institute 2,570 Intergrated Programs Pass-thru Arizona State University ,627 Agriculture and Food Research Initiative Pass thru Cal Poly Pomona ,797 Supplemental Nutrition Assistance Program Pass-thru San Luis Obispo County SLO COUNTY 12,727 US Department of AG-Foreign AG Service Cochran Fellowship Program International CO-CR US Department of Agriculture - NRCS Soil Survey ,171 National Agriculture Research, Extension and Teaching None 13-JV ,373 Subtotal USDA 387,845 US Department of Agricultural Forestry Service - ARRA: American Recovery and Reinvestment Act of CA ,976 Subtotal USDA Forestry Service - ARRA 160,976 See accompanying note to schedule of expenditures of federal awards. 8

9 Schedule of Expenditures of Federal Awards Page 2 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures National Science Foundation: Mathematical and Physical Sciences $ 67,736 Mathematical and Physical Sciences ,129 Mathematical and Physical Sciences ,548 Mathematical and Physical Sciences ,827 Mathematical and Physical Sciences ,545 Mathematical and Physical Sciences ,029 Mathematical and Physical Sciences PHY ,871 Mathematical and Physical Sciences ,162 Mathematical and Physical Sciences CHE ,154 Mathematical and Physical Sciences ,190 Mathematical and Physical Sciences Pass-thru SW Rsch Inst F9900AU 16,250 Engineering Grants ,103 Engineering Grants CMMI ,704 Engineering Grants ,761 Engineering Grants ,120 Engineering Grants EEC ,423 Engineering Grants ,427 Engineering Grants ,118 Engineering Grants CMMI ,083 Engineering Grants Pass-thru Case Western University RES ,798 Pass-thru Univ of Urbana-Champ ,188 Education and Human Resources Pass-thru Cleveland State University DELAT37H 8,186 Pass-thru University of IN Bloomington BL CPSU 9,375 Pass-thru Astronom Society of Pac ,020 Pass-thru CSU Fresno OPEN ACCOUNT MEMO 10,336 Education and Human Resources ,149 Education and Human Resources ,159 Education and Human Resources DUE ,582 Education and Human Resources ,111 Education and Human Resources ,571 Education and Human Resources ,268 Education and Human Resources ,503 Education and Human Resources ,158 Education and Human Resources ,744 Education and Human Resources ,857 Education and Human Resources ,743 See accompanying note to schedule of expenditures of federal awards. 9

10 Schedule of Expenditures of Federal Awards Page 3 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures National Science Foundation Continued: Geosciences AGS $ 147,229 Geosciences Pass-thru Utah State University ,942 Computer and Information Science and Engineering Pass-thru University of Mass Boston S ,294 Biological Sciences Pass-thru UC Regents Santa Barbara KK1148 8,180 Pass-thru UC Regents Santa Barbara KK ,931 Biological Sciences (14,289) Biological Sciences ,630 Biological Sciences ,722 Biological Sciences Pass-thru CO State University G ,132 Social, Behavioral, and Economic Sciences LTR Agreement ,242 International Science and Engineering (OISE) OISE ,484 International Science and Engineering (OISE) OISE ,133 Subtotal NSF 1,931,558 National Science Foundation - ARRA: Trans-NSF Recovery Act Research Support ,873 Trans-NSF Recovery Act Research Support ANT ,638 Subtotal NSF-ARRA 68,511 US Department of Health and Human Services: National Institute of Health: Cancer Cause and Prevention Research FCCC ,312 Cancer Cause and Prevention Research ,285 Diabetes, Digestive, and Kidney Diseases Extramural Research R01HL ,645 Diabetes, Digestive, and Kidney Diseases Extramural Research R01DK A1 485,843 Cardiovascular Diseases Research U01HL ,308 Cardiovascular Diseases Research U01HL S2 8,963 Cardiovascular Diseases Research U01HL S1 64,610 Cardiovascular Diseases Research U01HL S2 2,347 Biomedical Research and Research Training ,640 Diabetes, Digestive, and Kidney Diseases Extramural Research Pass thru UC Regents Davis ,052 Subtotal DHHS 1,732,005 See accompanying note to schedule of expenditures of federal awards. 10

11 Schedule of Expenditures of Federal Awards Page 4 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures Office of Naval Research: Basic and Applied Scientific Research N $ 106,697 Basic and Applied Scientific Research N ,000 Subtotal ONR 157,697 National Aeronautics and Space Administration: Aerospace Education Services Program Kennedy None NNK10LA86B 174,415 Kennedy None NNK10LA86B 193,955 Kennedy None NNK10LA86B 12,954 Kennedy None NNK10LA86B 930 Kennedy None NNK10LA86B 70 Kennedy None NNK10LA86B 6,742 Kennedy None 91,870 Kennedy None NNK10LA86B 12,556 Pass-thru Tyvak Nano-Satellite Sys None ,410 Pass-thru Tyvak Nano-Satellite Sys None ,743 Pass-thru A I Solutions None ,411 NASA Headquarters Pass-thru CA JPL None (104) Pass-thru CA JPL None ,306 Pass-thru CA JPL None ,000 Pass-thru CA JPL None ,363 Pass-thru CA JPL None ,462 Pass-thru CA JPL None Pass-thru CA JPL None ,707 Pass-thru CA JPL None Pass-thru UC Regents Santa Cruz None S ,102 Ames NNA08BC22C 39,864 Goodard Pass-thru Computer Sciences Corp None S to ,456 Johnson Pass-thru Jacobs Technology None N282368FMS 2,671 Pass-thru Jacobs Technology None EN30014FMS 5,962 Dissemination of Technical Information NNX11AI71A 329,064 Dissemination of Technical Information NNX13AI17A 41,755 Pass-thru STCI None HST-GO A 11,566 Pass-thru STCI None HST-AR A 31,955 Subtotal NASA 1,128,663 See accompanying note to schedule of expenditures of federal awards. 11

12 Schedule of Expenditures of Federal Awards Page 5 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures National Reconnaissance Office: Pass-thru NASA Kennedy None NNK10LA86B $ 489 Pass-thru NASA Kennedy None NNK10LA86B 407,513 Pass-thru NASA Kennedy None NNK10LA86B 73,548 Pass-thru NASA Kennedy None NNK10LA86B 2,657 Pass-thru NASA Kennedy None NNK10LA86B 32,666 Pass-thru NASA Kennedy None NNK10LA86B 8,134 Subtotal NRO 525,007 US Department of Defense: US Department of the Army: Basic, Applied and Advanced Research W911NF Pass thru UC Regents Berkeley ,205 Subtotal Department of the Army 9,285 US Air Force: Pass-thru VAFB None F4D3D33105MG01 2,124 Test POD Refurbishment None FA P Air Force Defense Research Sciences Program Pass-thru UES, Inc. None S ,756 Subtotal US Air Force 3,926 Subtotal DOD 13,211 US Department of Energy: Pass-thru Lawrence Livermore None B ,979 Pass-thru Lawrence Livermore None B ,269 Pass-thru CDM Fed Prog Corp None TR 84,569 Pass-thru CDM Fed Prog Corp None TR 105,562 Red Dart Project None D6108-S1 64,288 Nuclear Energy Research, Development and Demonstration Pass-thru UC Lawrence Berkeley Nat Lab None ,993 Pass-thru UC Lawrence Berkeley Nat Lab None ,931 Renewable Energy Research and Development DE-EE ,268 Renewable Energy Research and Development DE-EE ,029 Renewable Energy Research and Development EE ,329 University Laboratory Cooperative Program A 22,566 Pass-thru Arizona State University ,595 Subtotal DOE 890,378 See accompanying note to schedule of expenditures of federal awards. 12

13 Schedule of Expenditures of Federal Awards Page 6 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures US Department of Commerce National Oceanic & Atmospheric Administration: CA Sea Grant Omnibus Proposal Pass-thru CA Sea Grant Prog $ 32,223 Pass-thru CA Sea Grant Prog ,908 Marine Sanctuary Program Agreement 33,320 Southern CA Coastal Ocean Observing System Pass-thru Univ of San Diego ,815 Intergrated Ocean Observing System (IOOS) Pass-thru Sonoma State University ,838 Subtotal DOC 352,104 US Department of Transportation: Research and Innovative Technology Administration University Transportation Centers Program Innovative and Advanced Transportation Research OASRTRS-14-H-CAL 38,646 Subtotal DOT 38,646 US Department of Homeland Security: Homeland Security Grant Program Centers for Homeland Security Assistance to Firefighters Grant Program EMW-2010-FP ,698 Subtotal Homeland Security 62,698 Federal Aviation Administration: Aviation Research Grants G ,519 Subtotal FAA 93,519 National Endowment for Humanities: Promotion of the Humanities-Federal/State Partnership Pass-thru CA Humanities COS ,448 Subtotal NEH 8,448 United States Government APIC Grace None 13-C ,758 APIC UltraSat None 13-C ,236 Subtotal US Government 1,390,994 Subtotal Research and Development Cluster of Programs 8,942,260 See accompanying note to schedule of expenditures of federal awards. 13

14 Schedule of Expenditures of Federal Awards Page 7 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures National Science Foundation: Education and Human Resources DUE $ 30,401 Education and Human Resources DUE (3,596) Education and Human Resources ,660 Education and Human Resources DUE ,656 Education and Human Resources ,715 Education and Human Resources ,992 Pass-thru Sacramento Univ Ent Inc HRD Pass-thru Sacramento Univ Ent Inc HRD ,360 Pass-thru Sacramento Univ Ent Inc ,519 Pass-thru Sacramento Univ Ent Inc HRD ,034 Education and Human Resources DUE (11,437) Education and Human Resources Subtotal National Science Foundation 530,108 US Department of the Interior: Central Valley Project Improvement Act R10AP ,883 Total Major Programs 9,919,251 NON-MAJOR PROGRAMS: National Institute Alcohol Abuse: Alcohol Research Programs Pass-thru Prevention Research Center MOU 11/14/03 6 Subtotal NIAA 6 National Science Foundation: Social, Behavioral and Economic Sciences ,848 Subtotal NSF 10,848 US Department of Education: Elementary and Secondary Education Act Pass-thru Paso Robles JUSD CASMP YEAR 3 56,950 Career and Technical Education-Basic Grants to States Pass-thru US Dept of Education A CN ,807 Pass-thru US Dept of Education A CN Pass-thru US Dept of Education A CN ,754 Pass-thru US Dept of Education A CN ,556 Pass-thru US Dept of Education A CN ,889 See accompanying note to schedule of expenditures of federal awards. 14

15 Schedule of Expenditures of Federal Awards Page 8 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures US Department of Education Continued: Improving Teacher Quality State Grants Pass-thru UC Regents Office Pres NCLB9-CSP-SLO $ (101) Pass-thru UC Regents Office Pres NCLB10-CSP-SLO 26,786 Pass-thru CA Post Ed Comm ITQ YR 2 74,386 Trio Upward Bound A PO47A ,515 Trio Upward Bound A PO47A ,383 Trio Student Support Services A P042A ,562 Trio Student Support Services A 199,239 Trio Talent Search A PO44A ,556 Trio Talent Search A PO44A ,571 Teacher Quality Partnership Grants Pass-thru CSU Bakersfield S GRA1610 (304) Pass-thru CSU Bakersfield S GRA ,769 Pass-thru CSU Bakersfield S GRA ,290 Subtotal DED 1,342,383 US Department of the Interior: Fish and Wildlife Coordination Act FC ,588 Bureau of Reclamation SJ River Restoration Program None CS 1,835 Subtotal DOI 123,423 US Department of Agriculture: Cochran Fellowship Program-international Training-Foreign Participant Pass-thru CSU Chancellor's Office SC ,121 Cooperative Extension Service Pass-thru Michigan State University Subtotal USDA 28,821 Corporation for National & Community Service: Americorps Pass-thru Napa County Office of ED AmeriCorps VIP 1,443 Pass-thru Napa County Office of ED AmeriCorps VIP 8,705 Pass-thru Napa County Office of ED AmeriCorps VIP 111,813 Subtotal CNCS 121,961 US Department of Energy: Nat Attenuation Stdy Area IV None TR 44,061 Pass Thru Los Alamos Nat'l Security ,100 Subtotal DOE 87,161 See accompanying note to schedule of expenditures of federal awards. 15

16 Schedule of Expenditures of Federal Awards Page 9 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures US Department of Homeland Security: Pre-Disaster Mitigation Pass-thru Office of Emergency Services $ 56,543 Pass-thru Office of Emergency Services ,722 Earthquake Consortium and State Assistance ECSA Pass-thru Earthquake Engr Res Inst C4G 44,706 Pass-thru Office of Emergency Services ,586 Subtotal US Dept of Homeland Security 258,557 US Department of Health and Human Services: National Institute of Health: Biomedical Research and Research Training Pass-thru Allan Hancock College R25GM ,146 Subtotal NIH 16,146 Internal Revenue Service: Low Income Taxpaper Clinics LITC ,779 Low Income Taxpaper Clinics LITC Low Income Taxpaper Clinics LITC Low Income Taxpaper Clinics LITC Subtotal IRS 56,375 Environmental Protection Agency: Greater Opportunities Fellowship Program MA ,726 Subtotal EPA 1,726 US Small Business Administration: Small Business Administration Pass-thru Univ CA-Merced Reg Network F300GNA135 5,810 Pass-thru Univ CA-Merced Reg Network F300GPA149 (87) Pass-thru Univ CA-Merced Reg Network F300GOA ,117 Pass-thru Univ CA-Merced Reg Network F300GQA112 9,792 Subtotal US SBA 127,632 See accompanying note to schedule of expenditures of federal awards. 16

17 Schedule of Expenditures of Federal Awards Page 10 Federal Agency or Federal Grantor/Pass Through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures Department of Transportation: Pass-thru UC Regents Berkeley $ 10,601 Pass-thru UC Regents Berkeley Subtotal UC Regents 10,855 Total Non-Major Programs 2,185,894 Total Expenditures of Federal Awards $ 12,105,145 See accompanying note to schedule of expenditures of federal awards. 17

18 Note to Schedule of Expenditures of Federal Awards Note 1: Basis of Presentation The purpose of the accompanying schedule of expenditures of federal awards (the schedule) is to present a summary of those activities of the Corporation for the year ended June 30, 2014, which have been financed by federal awards. For purposes of the schedule, federal awards include all federal contracts and grants received directly from the federal government and sub-awards from nonfederal organizations made under federally sponsored agreements. Because the schedule presents only a selected portion of the activities of the Corporation, it is not intended to and does not present either the financial position or changes in net position of the Corporation. The information in the accompanying schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. The accounting principles followed by the Corporation and used in preparing the schedule are as follows: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in OMB Circular A-21, Cost Principles for Educational Institutions. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Moreover, expenditures include a portion of costs associated with general Corporation activities (indirect costs) which are allocated to federal awards under negotiated formulas commonly referred to as indirect cost rates. Unrestricted contract and grant revenue is recorded as it is earned through expenditure in accordance with the agreements. Receipts in excess of expenditures are recorded as refundable advances in the Corporation's financial statements. 18

19 Schedule of Findings and Questioned Costs Section I: Summary of Auditors Results Financial Statements (a) Type of auditors report issued on financial statements: Unqualified. (b) Internal control over financial reporting: Material weakness(es) identified: No. Significant deficiencies identified not considered to be material weaknesses: No. (c) Noncompliance material to financial statements noted: No. Federal Awards (d) Internal control over major programs: Material weakness(es) identified: No. Significant deficiencies identified not considered to be material weaknesses: No. (e) Type of auditors report issued on compliance for major programs: Unqualified. (f) Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section.510(a): No. (g) Dollar threshold used to distinguish between Type A and Type B programs: $363,207 (h) Major Programs: Research and Development Cluster (CFDA Numbers - Various) Education and Human Resources (CFDA Number ) Central Valley Project Improvement Act, Title XXXIV (CFDA Number ) (i) Auditee qualified as low-risk auditee: Yes. 19

20 Schedule of Findings, Recommendations and Questioned Costs Page 2 Section II: Findings Relating to the Financial Statements Which Are Required to be Reported in Accordance With Generally Accepted Governmental Auditing Standards We noted no findings in the current year. Section III: Findings and Questioned Costs for Federal Awards We noted no findings in the current year. 20

21 Status of Prior Year's Findings and Questioned Costs June 30, 2013 We noted no findings in the prior year. 21

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